Auditoría de gestión a los departamentos: financiero, talento humano y tecnología, casa matriz de la Cooperativa de Ahorro y Crédito de la Pequeña Empresa Gualaquiza, periodo 2017

Abstract

Due to the few internal controls carried out by internal audit to the departments of the cooperative, it is generated a deficient management. Consequently, the present integrative project called management audit to the departments: financial, human talent and technology in main office of the Cooperativa de Ahorro y Crédito de la Pequeña Empresa in year 2017, has as an objective to evaluate the efficiency, efficacy and economy of human, material and financial resources.

In the development of the project the stages of preliminary planning, specific planning, execution and communication of results are described in which different audit techniques are applied to obtain sufficient and pertinent evidence; in order to verify compliance with internal and external regulations; check if the objectives and activities proposed by the cooperative were achieved; finally evaluate the internal control for analyzed the shortcomings of the three departments.

As a result of the integrative project we develop the final report of management audit hence we detail the findings find besides the recommendations that will contribute to improving the performance of the cooperative.